-2.49% is the change from 964 to 940
Calculation steps:
[( 940 - 964 ) ÷ 964] x 100 = -2.49%
Formula
Percentage change = [(940 - 964) / 964] x 100
Subtract the new number by the original number
940 - 964 = -24
-24 ÷ 964 = -0.024896265560165973
-0.024896265560165973 x 100 = -2.49%